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Abdulla, H and McCauley-Smith, C (2024) Contribution mechanisms of project managers' behavioural competencies towards the success of oil and gas projects. International Journal of Construction Management, 24(02), 151–60.

Adeniyi, O, Thurairajah, N and Leo-Olagbaye, F (2024) Rethinking digital construction: a study of BIM uptake capability in BIM infant construction industries. Construction Innovation, 24(02), 584-605.

Ahmed, Y A, Shehzad, H M F, Khurshid, M M, Abbas Hassan, O H, Abdalla, S A and Alrefai, N (2024) Examining the effect of interoperability factors on building information modelling (BIM) adoption in Malaysia. Construction Innovation, 24(02), 606-42.

Albuquerque, F and Bersanetti, F (2024) Servitization and construction industry: Ideas and insights from the commercial building sector. International Journal of Construction Management, 24(02), 109–23.

Bidanset, P, McCord, M, Davis, P and Sunderman, M (2019) An exploratory approach for enhancing vertical and horizontal equity tests for {[}ad valorem{]} property tax valuations using geographically weighted regression. Journal of Financial Management of Property and Construction , 24(02), 231–50.

Blismas, N, Pasquire, C and Gibb, A (2006) Benefit evaluation for off-site production in construction. Construction Management and Economics, 24(02), 121-30.

Bon, R (1996) Whither global construction? Some results of the ECERU opinion survey, 1993–95. Building Research & Information, 24(02), 81–5.

Bouchlaghem, N M (1996) A computer model for the design of window shading devices. Building Research & Information, 24(02), 104–7.

Chang, A S and Tien, C-C (2006) Quantifying uncertainty and equivocality in engineering projects. Construction Management and Economics, 24(02), 171-84.

Clements-Croome, D J (1996) Future horizons in building environmental engineering. Building Research & Information, 24(02), 86–96.

Donyavi, S, Flanagan, R, Assadi-Langroudi, A and Parisi, L (2024) Understanding the complexity of materials procurement in construction projects to build a conceptual framework influencing supply chain management of msmes. International Journal of Construction Management, 24(02), 177–86.

Edwards, D J and Holt, G D (2006) Hand-arm vibration exposure from construction tools: results of a field study. Construction Management and Economics, 24(02), 209-17.

Edwards, D J, Harris, P T and Holt, G D (1996) The greenhouse effect: impact upon and the role to be played by construction. Building Research & Information, 24(02), 97–103.

Fjeldstad, O, Ali, M and Katera, L (2019) Policy implementation under stress. Journal of Financial Management of Property and Construction, 24(02), 129–47.

• Type: Journal Article
• Keywords: Tanzania; Policy implementation; Tax reform; Tax administration; Property tax; Inter-organisational cooperation;
• ISBN/ISSN: 1366-4387
• URL: https://doi.org/10.1108/JFMPC-10-2018-0057
• Abstract:
  Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and challenges facing such cooperation between central and local government agencies in a developing country context. The administration of property taxes (PT) in Tanzania has been oscillating between decentralised and centralised collection regimes. This paper aims to examine how inter-organisational cooperation affected implementation of the reforms.

  The study draws on data from a variety of sources of information collected during a series of fieldworks over the past decade. Semi-structured interviews were conducted with a wide range of stakeholders, including senior managers and operational staff of the national and municipal tax administrations. The interviews focused on the background and objectives of the property tax reforms, working relations between the central and local government revenue administrations, technical and administrative challenges and innovations, and changes over time with respect to revenue enhancement and implementation of the reforms. Relevant tax legislation and regulations, budget speeches and reports were reviewed.

  Two lessons of broader relevance for policy implementation and PT administration are highlighted. First, institutional trust matters. Top-down reform processes, ambiguity related to the rationale behind the reforms and lack of consultations on their respective roles and expectations have acted as barriers to constructive working relationships between the local and central government revenue agencies. Second, administrative constraints, reflected in poor preparation, outdated property registers and valuation rolls and inadequate incentives for the involved agencies to cooperate hampered the implementation of the reforms.

  This paper contributes to the literature on inter-organisational cooperation in revenue collection through a detailed case study of property tax reforms in a developing country context. It also contributes to the literature on policy implementation by identifying political and administrative factors challenging the reform process. In line with this literature, the study shows that policy implementation is not necessarily a coherent process. Instead, it is frequently fragmented and disrupted by changes in policy formulation and access to adequate resources.

Gerrish, T, Ruikar, K, Cook, M, Johnson, M and Phillip, M (2017) Using BIM capabilities to improve existing building energy modelling practices. Engineering, Construction and Architectural Management, 24(02), 190-208.

Gogate, N G, Shelake, A G and Band, P (2024) Selection of most significant risk factors for Indian tunnel projects: An integrated fuzzy-based MCDM approach. International Journal of Construction Management, 24(02), 161–76.

Grover, R, Walacik, M, Buzu, O, Gunes, T, Raskovic, M and Yildiz, U (2019) Barriers to the use of property taxation in municipal finance. Journal of Financial Management of Property and Construction , 24(02), 166–83.

Hwang, B-G, Zhao, X and Chin, E W Y (2017) International construction joint ventures between Singapore and developing countries: Risk assessment and allocation preferences. Engineering, Construction and Architectural Management, 24(02), 209-28.

Jannadi, M O (1996) Factors affecting the safety of the construction industry. Building Research & Information, 24(02), 108–12.

Jiang, W and Lu, Y (2017) Influence of initial trust on control from client perspective: Construction industry in China. Engineering, Construction and Architectural Management, 24(02), 326-45.

Joy, E, R, A and Raja, C (2024) Digital 3D modeling for preconstruction real-time visualization of home interior design through virtual reality. Construction Innovation, 24(02), 643-53.

Khodabocus, S and Seyis, S (2024) Multi-criteria decision-making model for risk management in modular construction projects. International Journal of Construction Management, 24(02), 240–50.

Kineber, A F, Ali, A H, Elshaboury, N, Oke, A E and Arashpour, M (2024) A multi-criteria evaluation and stationary analysis of value management implementation barriers for sustainable residential building projects. International Journal of Construction Management, 24(02), 199–212.

Kpamma, Z E, Adjei-Kumi, T, Ayarkwa, J and Adinyira, E (2017) Participatory design, wicked problems, choosing by advantages. Engineering, Construction and Architectural Management, 24(02), 289-307.

Kum, Y T, Yap, J B H, Lew, Y L and Lee, W P (2024) COVID-19 health and safety challenges on construction sites: Unfolding novel dimensions for construction industries in developing countries. International Journal of Construction Management, 24(02), 187–98.

Kylili, A, Georgali, P Z, Christou, P and Fokaides, P (2024) An integrated building information modeling (BIM)-based lifecycle-oriented framework for sustainable building design. Construction Innovation, 24(02), 492-514.

Leishman, C and Warren, F (2006) Private housing design customization through house type substitution. Construction Management and Economics, 24(02), 149-58.

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Lingard, H and Francis, V (2006) Does a supportive work environment moderate the relationship between work-family conflict and burnout among construction professionals?. Construction Management and Economics, 24(02), 185-96.

Loudoun, R and Townsend, K (2017) Implementing health promotion programs in the Australian construction industry: Levers and agents for change. Engineering, Construction and Architectural Management, 24(02), 260-74.

Mangioni, V (2019) Value capture taxation: alternate sources of revenue for Sub-Central government in Australia. Journal of Financial Management of Property and Construction , 24(02), 200–16.

Mani, S, Ahmadi Eftekhari, N, Hosseini, M R and Bakhshi, J (2024) Sociotechnical dimensions of BIM-induced changes in stakeholder management of public and private building projects. Construction Innovation, 24(02), 425-45.

Manoharan, K, Dissanayake, P, Pathirana, C, Deegahawature, D and Silva, R (2024) Assessing the performance and productivity of labour in building construction projects through the application of work-based training practices. Construction Innovation, 24(02), 558-83.

Manoliadis, O, Tsolas, I and Nakou, A (2006) Sustainable construction and drivers of change in Greece: a Delphi study. Construction Management and Economics, 24(02), 113-20.

Mengiste, E, Garcia de Soto, B and Hartmann, T (2024) Automated integration of as-is point cloud information with as-planned BIM for interior construction. International Journal of Construction Management, 24(02), 137–50.

Moragane, H P M N L B, Perera, B A K S, Palihakkara, A D and Ekanayake, B (2024) Application of computer vision for construction progress monitoring: a qualitative investigation. Construction Innovation, 24(02), 446-69.

Mpofu, B, Ochieng, E G, Moobela, C and Pretorius, A (2017) Profiling causative factors leading to construction project delays in the United Arab Emirates. Engineering, Construction and Architectural Management, 24(02), 346-76.

Muya, M, Price, A D F and Edum-Fotwe, F T (2006) Overview of funding for construction craft skills training in Sub-Saharan Africa: a case study of Zambia. Construction Management and Economics, 24(02), 197-208.

Nyabwengi, L M and K’Akumu, O A (2019) An evaluation of property tax base in Nairobi city. Journal of Financial Management of Property and Construction , 24(02), 184–99.

Oshodi, O S, Thwala, W D, Odubiyi, T B, Abidoye, R B and Aigbavboa, C O (2019) Using neural network model to estimate the rental price of residential properties. Journal of Financial Management of Property and Construction , 24(02), 217–30.

Rachmawati, F, Mudjahidin, M and Dewi Widowati, E (2024) Work rate modeling of building construction projects using system dynamic to optimize project cost and time performance. International Journal of Construction Management, 24(02), 213–25.

Radvan, M (2019) Municipal charges on communal waste: do they compete with the immovable property tax?. Journal of Financial Management of Property and Construction, 24(02), 148–65.

Ribeiro, D B, Coutinho, A R, Satyro, W C, Campos, F C, Lima, C R C, Contador, J C and Gonçalves, R F (2024) The DAWN readiness model to assess the level of use of Industry 4.0 technologies in the construction industry in Brazil. Construction Innovation, 24(02), 515-36.

Ruchinskaya, T (1996) The contribution of the Scottish architect Adam Menelaws to Moscow architecture in the early 19th century. Building Research & Information, 24(02), 75–80.

Ruchinskaya, T (1996) The introduction of the architectural scheme of York Gate (1825, Regent's Park, London) in Moscow at the beginning of the 19th century. Building Research & Information, 24(02), 69–74.

Sambasivan, M, Deepak, T J, Salim, A N and Ponniah, V (2017) Analysis of delays in Tanzanian construction industry: Transaction cost economics and structural equation modeling approach. Engineering, Construction and Architectural Management, 24(02), 308-25.

Sanyal, A P and Bhattacharya, S P (2024) A comparative analysis between CBR based prediction models and mra models for high-rise construction delay prediction. International Journal of Construction Management, 24(02), 124–36.

Schröpfer, V L M, Tah, J and Kurul, E (2017) Mapping the knowledge flow in sustainable construction project teams using social network analysis. Engineering, Construction and Architectural Management, 24(02), 229-59.

Seneviratne, K, Amaratunga, D and Haigh, R (2017) Managing housing needs of post conflict housing reconstruction: Sri Lankan perspective. Engineering, Construction and Architectural Management, 24(02), 275-88.

Shohet, I M and Paciuk, M (2006) Service life prediction of exterior cladding components under failure conditions. Construction Management and Economics, 24(02), 131-48.

Solanki, A, Sarkar, D and Shah, D (2024) Evaluation of factors affecting the effective implementation of internet of things and cloud computing in the construction industry through waspas and TOPSIS methods. International Journal of Construction Management, 24(02), 226–39.

Wong, J K W, Maghrebi, M, Ahmadian Fard Fini, A, Alizadeh Golestani, M A, Ahmadnia, M and Er, M (2024) Development of a refined illumination and reflectance approach for optimal construction site interior image enhancement. Construction Innovation, 24(02), 470-91.

Yadav, N, Sadeghi, N and Kang, J (2024) Five factors affecting the on-body placement of wearable tactile safety promotion device for construction workers-on-foot. Construction Innovation, 24(02), 537-57.

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